27 results for “reassessment”+ Section 127(4)clear
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Bench: Shri R.S. Syal & Shri N.K. Choudhry
4. We have heard the Ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. No plausible reasons have been given in the request for adjournment, which has been rejected. It is observed that the Ld. CIT(A) has quashed the assessment on the ground that no valid order